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NY F86921

May 15, 2000

CLA-2-44:RR:NC:SP:230 F86921


TARIFF NO.: 4407.10.0065

Ms. Betty Barney
Norman G. Jensen, Inc.
P.O. Box 3789
Blaine, WA 98231-3789

RE: The tariff classification of surfaced lumber from Canada.

Dear Ms. Barney:

In your letter dated April 27, 2000, you requested a tariff classification ruling on behalf of your client, Sauder Mouldings, Inc. (Ferndale, WA). Two illustrated brochures, one prepared by your client and the other by the Wood Moulding & Millwork Producers Association, accompanied your inquiry.

The items in question, as shown in the brochures, are hemlock wood boards having a uniform rectangular cross section throughout their length. They will be imported in various lengths, depending on application, and it is assumed that their ends will be unworked. Your letter and the brochures refer to the items as “mouldings,” and identify them as follows:

Profile Description WM Profile # Sauder’s Profile # Size (inches)

Lattice WM264 H264 1/4 x 2-1/4
Lattice WM266 H266 1/4 x 1-5/8
Lattice WM267 H267 1/4 x 1-3/8
Lattice WM268 H268 1/4 x 1-1/8
Parting Bead WM254 H3428 1/2 x 3/4
Square WM239 H3516 3/4 x 3/4
Square WM238 H3517 1-1/16 x 1-1/16

Based on the diagrams in your client’s brochure, it appears that items H3428 and H3516 have eased edges, while all of the other items have sharply squared edges.

You suggest that since these products are made in a molding machine (molder), they should be classified as “standard wood moldings” in HTS heading 4409. We find, however, that the Harmonized Explanatory Note for heading 4409 refers to moldings as strips of wood that have been shaped to various contours. The instant products are merely plain pieces of wood with flat surfaces; they have not been worked into any particular shapes or contours distinguishing them from ordinary sawn, surfaced boards. We note also that a “molder” is a kind of planer. In this instance, the molder has thus been used to produce items that are not recognizably different from planed lumber.

Accordingly, the applicable subheading for all of the above-listed products will be 4407.10.0065, Harmonized Tariff Schedule of the United States (HTS), which provides for wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6 mm: coniferoushemlockother than rough. The rate of duty will be free.

Articles classifiable in subheading 4407.10.0065, HTS, which are products of Canada are subject to entry requirements based on the U.S./Canadian Softwood Lumber Agreement of 1996. All invoices of such articles must be annotated with the Canadian province of manufacture. If manufactured in Ontario, Quebec, British Columbia or Alberta, a permit is required.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in connection with the ruling request and incorporated therein, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Paul Garretto at 212-637-7009.


Robert B. Swierupski

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